TMI Blog2014 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in dismissing the Department's appeal. The findings are essentially factual and rendered in the backdrop of the material produced. They are consistent therewith. The Assessee was maintaining the premises as business centre. The maintenance expenditure required for maintenance of such commercial premises has, thus, been upheld. The quantum of ₹ 60 lakhs was held not to be unreason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal impugned in this appeal. By the order delivered on 29.12.2011, the appellant's appeal has been dismissed. That was the department's appeal and was in relation to the assessment year 2007-2008. The Tribunal found that the Commissioner of Income Tax (Appeals) in order dated 13.5.2010 has followed the course adopted in relation to the preceding or prior assessment year 2005- 2006 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be unreasonable, considering the nature of the business and the total investment of ₹ 5.25 crores. 3. In the light of the above, we do not see as to how substantial question of law arises for consideration and determination in this appeal. We find that the appeal cannot be entertained because the attempt is to re-appreciate and reappraise the factual material. That is impermissible whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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